E.C. Garcia & Co. v. Arizona State Department of Revenue

OPINION

KLEINSCHMIDT, Judge.

These consolidated appeals concern attempts by Taxpayers to recover an overpayment of taxes for 1987 on four contiguous parcels of land in Pima County. The Taxpayers’ appeal in Pima County Superior Court Cause No. 246360 challenges the superior court’s dismissal of their 1987 property tax appeal because of their failure to serve the defendant, Pima County. Their appeal in Arizona Tax Court Cause No. TX 90-00031 challenges the tax court’s refusal to accept jurisdiction of their subsequent special action seeking a refund of the same 1987' property taxes pursuant to…